- Germany’s BMF says all VAT-mandatory invoice data must be included in the structured part of an e-invoice, including the supply description; references only to contracts, delivery notes, or similar documents are not enough.
- The supply description must at least allow the supply to be identified for VAT purposes, including whether it is goods or services, the place of supply, and the applicable VAT rate; in some cases it must support a more specific factual review and input VAT deduction assessment.
- For bonuses, cash discounts, and rebate arrangements where the final amount is unknown at invoicing, a general reference to a written agreement will be sufficient, provided the underlying records can be produced promptly in an audit.
- A later amendment to an existing rebate agreement will not require correction of the original invoice.
- The guidance is expected to be reflected soon in the German Administrative VAT Guidelines (UStAE).
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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